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|---|---|---|
|Trust Information|||
|Trustees' Report|||
|Statement ofTrustees'|Responsibilities||
|Indpendent
Examiner's|Report||
|Statement ofFinancial|Activities||
|Balance Sheet|||
|Notes to the Financial|Statements|10|
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||||Unrestricted
*|Restricted|Total|Total|
|---|---|---|---|---|---|---|
|||Notes|funds|funds|2023|2022|
|INCOMING RESOURCES|||||||
|Donations &legacies|||19,170|15,641|34,811|81,609|
|Activities
in furtherance
ofthe|||||||
|charity's
objectives|||55,945|9,500|65,445|70,612|
|Investment
Income|||120,000||120,000|78,500|
|Other incoming resources|||1,520||1,520|1,908|
|Total Income|||196,635|25,141|221,776|232,629|
|RESOURCES EXPENDED|||||||
|Cost ofgenerating
funds|||||||
|Fundraising
and publicity|||||||
|Charitable
expenditure|||||||
|Costs ofactivities in furtherance|ofthe||||||
|charity's objects:|||||||
|Staffcosts|||171,756|7,099|178,855|139,824|
|Grants to Megacentre|activities||||||
|Donations|||7,041|30,593|37,634|20,743|
|Management
and administration|||5,690|0|5,690|6,219|
|Support Costs|||627|7,670|8,297|10,183|
|Total resources expended|||185,114|45,362|230,476|176,969|
|Net incoming
resources before|transfers||11,521|(20,221)|(8,700)|55,660|
|Transfers between
funds|||(3,769)|3,769|||
|Net incoming resources
/ (resources expended)|||||||
|before other recognised
gains and losses|||7,752|(16,452)|(8,700)|55,660|
|Loss on revaluation
ofFixed Asset Investment||10|||||
|Net movement
in funds|||7,752|(16,452)|(8,700)|55,660|
|Fund balances at 1 October 2022|||1,290,049|47,808|1,337,857|1,282,197|
|Fund balances at 30September 2023|||1,297,801|31,356|1,329,157|1,337,857|
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||||Balance Sheet||||||
|---|---|---|---|---|---|---|---|---|
|||as at|30September|2023|||||
|||||2023|||2022||
|||Notes|||||||
|Fixed assets|||||||||
|Tangible assets||9|||880,000|||880,000|
|Investments||10|||265,000|||265,000|
||||||1,145,000|||1,145,000|
|Current assets|||||||||
|Debtors|||57,308|||56,863|||
|Cash at Bank and in|hand||128,139|||137,164|||
||||185,447|||194,027|||
|Creditors
Amounts
falling due|within one year|12|~(1,290||||||
|Net current assets|||||184,157|||192,857|
|Total assets less current liabilities|||||1,329,157|||1,337,857|
|Creditors: amounts|falling due after||||||||
|more than one year|||||||||
|Net assets|||||1,329,157|||1,337,857|
|Income funds|||||||||
|Unrestricted
Funds||13|||1,297,801|||1,290,049|
|Restricted Funds||13|||31,356|||47,808|
||||||K1,329,157|||61,337,857|
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|1|Accounting
policies||
|---|---|---|
|1.1|Basis ofpreparation
ofaccounts||
||The financial
statements
have been prepared
under the historical cost convention
and applicable||
||accounting
standards.
They have been prepared
in accordance with Accounting
and Reporting|by|
||Charities:statement
ofRecommended
Practice applicable
to charities preparing
their accounts in||
||accordance with the Financial Reporting
Standard
applicable
in the UK and Republic ofIreland||
||(FRS 102)(effective
1 January 2015) - (Charities SORP (FRS 102))and the Financial Reporting||
||Standard
applicable
in the UK and Republic ofIreland (FRS 102)and the Charities Act 2011.||
||Active Christian
Trust meets the definition ofa public benefit entity under FRS 102.||
|1.2|Going Concern||
||The trustees consider that there are no material
incertainties
about the Trust's ability to continue||
||as a going concern.||
|1.3|Cash Flow||
||The financial
statements
do not include acash flow statement
because the charity, as a small||
||reporting
entity, is exempt fiom the requirements
to prepare such a statement.||
|1.4|Incoming resources||
||Income represents
the total amount receivable by the charity f'rom all sources including
Income||
||Tax repayments.||
|1.5|Resources expended||
||Resources expended
are included
in the Statement ofFinancial Activities on an accruals basis,||
||inclusive ofany VAT which cannot be recovered.||
||Expenditure
which is directly attributable
to specific activities has been included
in these cost||
||categories. Where costs are attributable
to more than one activity, they have been apportioned||
||across the cost categories on abasis consistent with the use ofthese resources.||
|1.6|Tangible fixed assets and depreciation||
||The valuation ofthe fieehold property
is based on aprofessional
valuation
which was last updated||
||on 11June 2008, and the current balance sheet value is based on this valuation.||
||No depreciation
has been provided
on the fi.eehold property on the basis that it is not material.|The|
||trustees are regularly
upgrading
the property
and expending
funds on repairs to maintain
the structure||
||ofthe property
and for this reason the residual value is being maintained.
For this reason any||
||depreciation
which would be charged is not material.||
|1.7|Investments||
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||||||fo|r t|he|year end|ed 30September
202|3|||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|2|Donations
and legacies||||||||||2023|2022|
||Donations
and gifts||||||||||34,811|81,609|
|3|Activities in furtherance||ofthe||charity's|||activities|||2023|2022|
||Grants receivable for charitable|||activities|||||||65,445|70,612|
|4|Investment
income||||||||||2023|2022|
||Rental income||||||||||120,000|78,500|
||||||||||||120,000|78,500|
|5|Other incoming resources||||||||||2023|2022|
||Gift Aid repayments||||||||||1,520|1,900|
||Sundry income|||||||||||8|
||||||||||||1,520|1,908|
||||||||||Staff|Other|||
|6|Total resources expended||||||||costs|costs|2023|2022|
||Charitable
expenditure:||||||||||||
||Mortgage interest||||||||||||
||Staff costs||||||||178,855||178,855|139,824|
||Grants to Megacentre|activities|||||||||||
||Donations|||||||||37,634|37,634|20,743|
||Fund raising costs||||||||||||
||Management
and administration|||||||||5,690|5,690|6,219|
||Support Costs|||||||||8,297|8,297|10,183|
||||||||||178,855|51,621|230,476|176,969|
|7|Trustees||||||||||||
||During the year there are no payments|||||made||to the Trustees ofthe charity.|||||
|8|Employees||||||||||||
||Number ofemployees||||||||||||
||The average number ofemployees||||analysed|||by function, were:-|||2023|2022|
||||||||||||Number|Number|
||Youth work, management||k, Administration||||||||||
||There were no employees||whose||annual||emoluments||were f50,000 or more.||||
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|Tangible fixed assets||
|---|---|
||Land and|
||Buildings|
|Cost||
|At 1 October 2022|880,000|
|Additions||
|Disposals||
|Revaluation||
|At 30 September 2023|880,000|
|Depreciation||
|At 1 October 2022||
|Charge for year||
|Disposals||
|At 30September 2023||
|Net book value||
|At 30 September 2023|880,000|
|At 30 September 2022|880,000|
|10|Fixed asset investments|||||||
|---|---|---|---|---|---|---|---|
||Cost/valuation
at 1 October 2022||||||265,000|
||Diminution
in value|||||||
||Cost/valuation
at 30September 2023||||||265 000|
||Holdings ofmore than 10%|||||||
||The charity holds more than 10%ofthe|share|capital ofthe following|companies:||||
||||Country ofregistration|||||
||Company||or incorporation||Class|||
||Subsidiary
undertakings|||||||
||The Megacentre
Rayleigh Ltd||United Kingdom||Ordinary||100|
||The aggregate
amount ofcapital and reserves||and the results ofthese|undertakings|for the last relevant|||
||financial year were as follows:|||||||
||||||Capital and|Profit/(Loss) for||
||||||reserves|the year||
||||||||E|
||The Megacentre
Rayleigh Ltd||||92,784||35,027|
||The fixed asset investment
was written|down|byf600,000 in 2016, in order to reflect a fairer representation||||of|
||its value given the historical
trading losses and balance sheet values ofThe Megacentre
Rayleigh|||||Ltd.||
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|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|11|Debtors|||||||2023|2022|
||Amounts|owed by group undertaking||||||56,863|56,863|
||Gift Aid|Debtor||||||445||
|||||||||57,308|56,863|
|12|Creditors: amounts|||falling due within one year||||2023|2022|
||Accruals|and deferred||income||||1,290|1,170|
|||||||||1,290|1,170|
|3|Analysis|ofnet assets between|||funds|||||
|||||||Unrestricted|Designated|Restricted||
|||||||Fund|Fund|Fund|Total|
||Tangible|fixed assets|||||880,000||880,000|
||Investments||||||265,000||265,000|
||Current assets|||||152,229|1,862|31,356|185,447|
||Creditors: amounts||falling due within one year|||(1,290)|||(1,290)|
|||||||150,939|1,146,862|31,356|1,329,157|
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